-IFRS\uc7ac\ub2e8\uc740 \u201822.10.25(\ud654)~\u201922.10.27(\ubaa9) 3\uc77c\uac04 \uc11c\uc6b8\uc5d0\uc11c \ucd1d\ud68c\ub97c \uac1c\ucd5c\ud558\uae30\ub85c \uacb0\uc815<\/p>\n
-IFRS\uc7ac\ub2e8\uc740 10\uc6d4 \ucd1d\ud68c \uae30\uac04 \ub3d9\uc548 \uad6d\ub0b4 \uae30\uc5c5\uacfc \uad6d\uc81c\ud68c\uacc4\uae30\uc900 \uac04\ub2f4\ud68c \ubc0f \uad6d\uc81c\uc9c0\uc18d\uac00\ub2a5\uc131 \uacf5\uc2dc\uae30\uc900 \uacf5\uac1c \uc138\ubbf8\ub098\ub97c \uac1c\ucd5c\ud560 \uc608\uc815<\/p>\n
-\uae08\ubc88, \uc11c\uc6b8 \ucd1d\ud68c\ub97c \ud1b5\ud574 IFRS\uc7ac\ub2e8\uacfc \uad6d\ub0b4 \uae30\uc5c5\uac04 \ud68c\uacc4\uae30\uc900 \uc801\uc6a9 \ubc0f \uc9c0\uc18d\uac00\ub2a5\uc131 \uacf5\uc2dc\uae30\uc900 \uc81c\uc815 \uad00\ub828 \ud3ed \ub113\uc740 \uc18c\ud1b5\uc758 \uc7a5\uc774 \ub9c8\ub828 \ub420 \uac83\uc73c\ub85c \uae30\ub300<\/p>\n
– \uac1c\uc694 –<\/p>\n
-\uae08\uc735\uc704\uc6d0\ud68c \uc99d\uad8c\uc120\ubb3c\uc704\uc6d0\ud68c \uc0c1\uc784\uc704\uc6d0(\uc774\uba85\uc21c)\uc740 \uce90\ub098\ub2e4 \ubaac\ud2b8\ub9ac\uc62c\uc5d0\uc11c \uac1c\ucd5c\ub41c IFRS\uc7ac\ub2e8 \ucd1d\ud68c(\u201822.6.28(\ud654) ~ \u201822.6.30(\ubaa9))\uc5d0 IFRS\uc7ac\ub2e8 \uac10\ub3c5\uc774\uc0ac\ud68c* \ud55c\uad6d \uba64\ubc84 \uc790\uaca9\uc73c\ub85c \ucc38\uc11d\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n
-IFRS\uc7ac\ub2e8 \uac10\ub3c5\uc774\uc0ac\ud68c(Monitoring Board) : \ubbf8\u00b7\uc911\u00b7\uc77c \ub4f1\uc758 \uae08\uc735\uac10\ub3c5 \ub2f9\uad6d\uc73c\ub85c \uad6c\uc131<\/p>\n
-\ubaac\ud2b8\ub9ac\uc62c \ucd1d\ud68c\uc5d0\uc11c\ub294 IFRS\uc7ac\ub2e8 \ub0b4 \uc0b0\ud558 \uae30\uad6c\uc778 IASB*, ISSB** \ud65c\ub3d9 \uacc4\ud68d \ubc0f \uc804\ub7b5 \ubc29\ud5a5, IFRS\uc7ac\ub2e8\uc758 \uc608\uc0b0 \ubc0f \uc7ac\uc6d0\uc870\ub2ec \ub4f1\uc5d0 \ub300\ud574 \ub17c\uc758\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n
-IASB : International Accounting Standards Board (\uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc704\uc6d0\ud68c)<\/p>\n
-ISSB : International Sustainability Standards Board (\uad6d\uc81c\uc9c0\uc18d\uac00\ub2a5\uc131\uae30\uc900\uc704\uc6d0\ud68c)<\/p>\n
-\uc544\uc6b8\ub7ec, IFRS\uc7ac\ub2e8\uc740 \uc774\ubc88 \ubaac\ud2b8\ub9ac\uc62c \ud68c\uc758\uc5d0\uc11c \ucc28\uae30 IFRS\uc7ac\ub2e8 \ucd1d\ud68c\ub97c \uc11c\uc6b8\uc5d0\uc11c \uac1c\ucd5c(\u201822.10.25(\ud654)-\u201822.10.27(\ubaa9))\ud558\uae30\ub85c \ucd5c\uc885 \uacb0\uc815\ud558\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n
-IFRS\uc7ac\ub2e8 \uc11c\uc6b8 \ucd1d\ud68c\ub294 \uc9c0\ub09c 2010\ub144 \ud55c\uad6d\uc758 \uad6d\uc81c\ud68c\uacc4\uae30\uc900 \uc804\uba74 \ub3c4\uc785\uc744 \uae30\ub150\ud558\uc5ec \uc11c\uc6b8\uc5d0\uc11c \uac1c\ucd5c\ub41c \uc774\ud6c4 12\ub144 \ub9cc\uc5d0 \ud55c\uad6d\uc5d0\uc11c \uac1c\ucd5c\ub418\ub294 \uac83\uc785\ub2c8\ub2e4.<\/p>\n
< IFRS\uc7ac\ub2e8 \uc774\uc0ac\ud68c(Trustees) \uac1c\uc694 ><\/p>\n
-(\uc5ed\ud560) IFRS\uc7ac\ub2e8 \ubc0f \uc0b0\ud558\uc870\uc9c1*\uc744 \uc9c0\ubc30\u00b7\uac10\ub3c5\ud558\ub294 \uae30\uad6c<\/p>\n
-\uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc704\uc6d0\ud68c(IASB), \uad6d\uc81c\uc9c0\uc18d\uac00\ub2a5\uc131\uae30\uc900\uc704\uc6d0\ud68c(ISSB), \uad6d\uc81c\ud68c\uacc4\uae30\uc900 \ud574\uc11d\uc704\uc6d0\ud68c(IFRS IC)<\/p>\n
-IASB, ISSB, IFRS IC \uc704\uc6d0 \uc784\uba85, IFRS\uc7ac\ub2e8 \uc7ac\uc6d0 \uc870\ub2ec \ubc0f \uc608\uc0b0 \uc2b9\uc778 \ub4f1<\/p>\n
-(\uad6c\uc131) \uc758\uc7a5 1\uba85(\ud540\ub780\ub4dc), \ubd80\uc758\uc7a5 2\uba85(\ud64d\ucf69, \ubbf8\uad6d), \uc774\uc0ac 19\uba85\uc73c\ub85c \ucd1d 22\uba85<\/p>\n
-\ud55c\uad6d \uc774\uc0ac : \uc815\ub355\uad6c \u524d\uc0b0\uc5c5\uc790\uc6d0\ubd80\uc7a5\uad00(\u201811-\u201916) \u2192 \uacfd\uc218\uadfc \u524d\uc11c\uc6b8\ub300 \uad50\uc218(\u201817-\u201922)<\/p>\n
– \uc11c\uc6b8 \uac1c\ucd5c\uc758 \uc758\ubbf8 –<\/p>\n
-\uc11c\uc6b8 \ucd1d\ud68c\uc5d0\ub294 IFRS\uc7ac\ub2e8 \uc774\uc0ac\ud68c \uc758\uc7a5(Erkki Liikanen) \ubc0f 21\uba85\uc758 \uc774\uc0ac \uc804\uc6d0, IASB \uc704\uc6d0\uc7a5(Andreas Barckow), ISSB \uc704\uc6d0\uc7a5(Emmanuel Faber) \ub4f1 IFRS\uc7ac\ub2e8\uc758 \uc8fc\uc694 \uc778\uc0ac\uac00 \ubaa8\ub450 \ucc38\uc11d<\/p>\n
-IFRS\uc7ac\ub2e8\uc740 \uc774\uc0ac\ud68c \uc815\ub840\ud68c\uc758 \u5916 IASB\uc758 \uad6d\uc81c\ud68c\uacc4\uae30\uc900 \uac04\ub2f4\ud68c(outreach)(\u201822.10.24(\uc6d4)), ISSB\uc758 \uad6d\uc81c\uc9c0\uc18d\uac00\ub2a5\uc131 \uacf5\uc2dc\uae30\uc900 \uacf5\uac1c\uc138\ubbf8\ub098(\u201822.10.28(\uae08))\ub97c \uac1c\ucd5c\ud560 \uc608\uc815\uc778 \ubc14,<\/p>\n
-IFRS\uc7ac\ub2e8\uacfc \ud55c\uad6d \uae30\uc5c5\uc774 \uc9c1\uc811 \ub9cc\ub098 \uad6d\uc81c\ud68c\uacc4\uae30\uc900 \ubc0f \uad6d\uc81c\uc9c0\uc18d\uac00\ub2a5\uc131 \uacf5\uc2dc\uae30\uc900 \uad00\ub828 \ud3ed \ub113\uc740 \uc0c1\ud638 \uc774\ud574\uc99d\uc9c4 \uae30\ud68c\uac00 \ub9c8\ub828.<\/p>\n
-\uad6d\uc81c\ud68c\uacc4\uae30\uc900 \ubc0f \uad6d\uc81c\uc9c0\uc18d\uac00\ub2a5\uc131 \uacf5\uc2dc\uae30\uc900\uc744 \uc81c\uc815\ud558\ub294 \uae30\uad6c\uc778 IFRS\uc7ac\ub2e8 \ucd1d\ud68c\ub97c 12\ub144 \ub9cc\uc5d0 \uc11c\uc6b8\uc5d0\uc11c \uac1c\ucd5c\ud558\ub294 \uac83\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc758\ubbf8\uac00 \uc788\ub2e4\uace0 \uae08\uc735\uc704\ub294 \ubc1d\ud798<\/p>\n
-\uc11c\uc6b8 \ucd1d\ud68c\ub294 \ucf54\ub85c\ub09819 \ud32c\ub370\ubbf9 \uc774\ud6c4, ISSB \ubcf8\ubd80\uac00 \uc704\uce58\ud55c \uad6d\uac00(\ub3c5\uc77c \ud504\ub791\ud06c\ud478\ub974\ud2b8(3\uc6d4), \uce90\ub098\ub2e4 \ubaac\ud2b8\ub9ac\uc62c(6\uc6d4)) \uc678 \uc9c0\uc5ed\uc5d0\uc11c \uac1c\ucd5c\ub418\ub294 \uccab \ubc88\uc9f8 \ucd1d\ud68c\ub85c\uc11c, <\/p>\n
-\uad6d\uc81c\ud68c\uacc4\uae30\uc900 \ubc0f \uad6d\uc81c\uc9c0\uc18d\uac00\ub2a5\uc131 \uacf5\uc2dc\uae30\uc900 \uc81c\u00b7\uac1c\uc815\uc5d0 \ud55c\uad6d \uae30\uc5c5\ub4e4\uc758 \uc758\uacac\uc744 \uc801\uadf9 \uccad\ucde8\ud558\uaca0\ub2e4\ub294 IFRS\uc7ac\ub2e8\uc758 \uc758\uc9c0\uac00 \ubc18\uc601\ub428<\/p>\n
-\uc774\ub294 \ud55c\uad6d\uc774 144\uac1c \uc774\uc0c1\uc758 \uad6d\uc81c\ud68c\uacc4\uae30\uc900 \ub3c4\uc785 \uad6d\uac00 \uc911 \ub300\ud45c\uc801\uc778 \u975eEU, \u975e\uc601\uc5b4\uad8c \uad6d\uac00\ub85c\uc11c, \uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc758 \uc801\uc6a9\uc744 \uc815\ubd80\uac00 \uc815\ucc45\uc801\uc73c\ub85c \uc77c\uad00\ub418\uac8c \uc9c0\uc9c0\ud568\uc73c\ub85c\uc368 \ud55c\uad6d\uc758 \ud68c\uacc4 \uad00\ub828 \uad6d\uc81c\uc801 \uc704\uc0c1\uc774 \ub192\uc544\uc9c4 \uacb0\uacfc\ub77c\uace0 \ubcf4\uc778\ub2e4.<\/p>\n
-IFRS\uc7ac\ub2e8 \uc11c\uc6b8 \ucd1d\ud68c\ub97c \uacc4\uae30\ub85c, \uc815\ubd80\uc640 \ud68c\uacc4 \uad00\ub828 \uc720\uad00\uae30\uad00\uc740 IFRS\uc7ac\ub2e8\uacfc\uc758 \ud611\ub825 \uac15\ud654\ub97c \ud1b5\ud574 \uad6d\uc81c\ud68c\uacc4\uae30\uc900 \ubc0f \uad6d\uc81c\uc9c0\uc18d\uac00\ub2a5\uc131 \uacf5\uc2dc\uae30\uc900 \uc81c\u00b7\uac1c\uc815 \uacfc\uc815\uc5d0 \uc801\uadf9\uc801\uc73c\ub85c \uc758\uacac\uc744 \uc81c\uc2dc\ud560 \uacc4\ud68d\uc774\ub77c\uace0 \ub9d0\ud588\ub2e4.<\/p>\n
– \ud5a5\ud6c4 \uacc4\ud68d –<\/p>\n
-\uc815\ubd80\ub294 \ud68c\uacc4 \uad00\ub828 \uc720\uad00\uae30\uad00(\ud68c\uacc4\uae30\uc900\uc6d0, \ud55c\uacf5\ud68c \ub4f1)\uacfc \ud568\uaed8, IFRS\uc7ac\ub2e8 \uc774\uc0ac\ud68c \uc11c\uc6b8 \ucd1d\ud68c\ub97c \uc131\uacf5\uc801\uc73c\ub85c \uac1c\ucd5c\ud560 \uc218 \uc788\ub3c4\ub85d \uc900\ube44\ud558\uaca0\ub2e4\uace0 \ubc1d\ud614\ub2e4.<\/p>\n","protected":false},"excerpt":{"rendered":"
-IFRS\uc7ac\ub2e8\uc740 \u201822.10.25(\ud654)~\u201922.10.27(\ubaa9) 3\uc77c\uac04 \uc11c\uc6b8\uc5d0\uc11c \ucd1d\ud68c\ub97c \uac1c\ucd5c\ud558\uae30\ub85c \uacb0\uc815 -IFRS\uc7ac\ub2e8\uc740 10\uc6d4 \ucd1d\ud68c \uae30\uac04 \ub3d9\uc548 \uad6d\ub0b4 \uae30\uc5c5\uacfc \uad6d\uc81c\ud68c\uacc4\uae30\uc900 \uac04\ub2f4\ud68c \ubc0f \uad6d\uc81c\uc9c0\uc18d\uac00\ub2a5\uc131 \uacf5\uc2dc\uae30\uc900 \uacf5\uac1c \uc138\ubbf8\ub098\ub97c \uac1c\ucd5c\ud560 <\/p>\n","protected":false},"author":7,"featured_media":1280,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"","fifu_image_alt":"","footnotes":""},"categories":[12,2],"tags":[],"class_list":["post-1278","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-9b8e80cefb4d4a1095128f4aedc967bc9ccb6bcffff6447acf15640b2207bedfea9b8e80cefb4d4a1095128f4aedc967bc9ccb6bcffff6447acf15640b2207bedfb29b8e80cefb4d4a1095128f4aedc967bc9ccb6bcffff6447acf15640b2207bed","category-9b8e80cefb4d4a1095128f4aedc967bc9ccb6bcffff6447acf15640b2207bedfec9b8e80cefb4d4a1095128f4aedc967bc9ccb6bcffff6447acf15640b2207bedfa39b8e80cefb4d4a1095128f4aedc967bc9ccb6bcffff6447acf15640b2207bed"],"_links":{"self":[{"href":"https:\/\/bodyclinictimes.info\/index.php?rest_route=\/wp\/v2\/posts\/1278","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bodyclinictimes.info\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bodyclinictimes.info\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bodyclinictimes.info\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/bodyclinictimes.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1278"}],"version-history":[{"count":1,"href":"https:\/\/bodyclinictimes.info\/index.php?rest_route=\/wp\/v2\/posts\/1278\/revisions"}],"predecessor-version":[{"id":1279,"href":"https:\/\/bodyclinictimes.info\/index.php?rest_route=\/wp\/v2\/posts\/1278\/revisions\/1279"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bodyclinictimes.info\/index.php?rest_route=\/wp\/v2\/media\/1280"}],"wp:attachment":[{"href":"https:\/\/bodyclinictimes.info\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bodyclinictimes.info\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bodyclinictimes.info\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}